Filing in-year PAYE forms online

13.8 Local practices

Certain practices have been agreed in the past between employers and tax offices. They were introduced as a pragmatic way of meeting specific local problems. These practices are no longer necessary and will not meet employers’ online filing requirements.

Examples of local practices are:

• inclusion of 'Flat Rate Expenses' in tax codes and other changes to tax codes without formal confirmation of the code by way of form P6
• not following the P46 procedures where forms P45 not received
• not using Code BR (Basic Rate) as the form P46 default
• not providing starter information when relevant income thresholds are reached
• the submission of starter and leaver information on CD-ROM

Computerisation will see the end of these local arrangements and we will discuss this with affected employers.